Question $18(2$ points$)$

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Which of the following statements on GST $/$ HST is NOT correct?

Long$-$term residential rents are exempt from GST$/$HST$.$

All persons engaged in a business of any size must immediately register with the CRA for GST$/$HST purposes.

In a province, there can only be a provincial sales tax or the HST$,$ but not both.

Manitoba and Alberta charge GST at the same rate.